New York Yankees Luxury Tax

The New York Yankees’ payroll for luxury tax purposes each year, and the team’s tax, as compiled by the commissioner’s office, and the percentage tax rate the team paid on its overage.

Payrolls are for 40-man rosters and include averages of multiyear contracts plus a 1-30th of Major League Baseball’s costs of health and pension benefits; clubs medical costs; insurance; workman’s compensation, payroll, unemployment and Social Security taxes; spring training allowances; meal and tip money; All-Star game expenses; travel and moving expenses; postseason pay; and college scholarships.